R. Edwin Brown and Winsome S. Brown - Page 8

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               Section 6214(a) requires a claim for increased deficiency to           
          be asserted at or before the hearing or a rehearing.  It is well            
          established that the word “hearing” as used in section 6214(a)              
          encompasses the entire “proceeding” up until the decision of the            
          Tax Court has been entered.  Henningsen v. Commissioner, 243 F.2d           
          954 (4th Cir. 1957), affg. 26 T.C. 528 (1956); Law v.                       
          Commissioner, 84 T.C. 985, 989 (1985).                                      
               As part of the parties’ joint stipulations, Exhibit 8-H was            
          admitted into evidence.  That exhibit is the recourse note                  
          entered into between petitioner and FDC.  In addition, page 8 of            
          Exhibit 8-H is the debt service schedule.  The schedule begins              
          with the principal balance of $2,358,994 and chronicles the                 
          payments made on the note.  As of January 2, 1990, the date of              
          the transfer to the School, the debt service schedule shows a               
          balance of $1,540,280.                                                      

               does not affect the result of the trial of these issues.               
                    (2) Other Evidence:  If evidence is objected to at the            
               trial on the ground that it is not within the issues raised            
               by pleadings, then the Court may receive the evidence and at           
               any time allow the pleadings to be amended to conform to the           
               proof, and shall do so freely when justice so requires and             
               the objecting party fails to satisfy the Court that the                
               admission of such evidence would prejudice such party in               
               maintaining such party’s position on the merits.                       
                    (3) Filing:  The amendment or amended pleadings                   
               permitted under this paragraph (b) shall be filed with the             
               Court at the trial or shall be filed with the Clerk at                 
               Washington, D.C., within such time as the Court may fix.               

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